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HMRC internal manual

CAP imports

Controls on the importation of reduced rates of duty on beef: frozen beef intended for processing

An import tariff quota allowing frozen beef intended for processing was created under Regulation 412/2008. The quota is split in to two parts known as A-products and B-products, and the relevant part applicable to an importation depends on what product the beef will be processed in to; most imports will be for the manufacture of A-products.

The quota number for the manufacture A-products is 09.4057; for B-products it is 09.4058. An import licence is required for the use of this quota, and this should have the relevant commodity code and one of the two quota numbers on it.

The duty payable on A-products is 20%. On B-products the duty is 20% plus an additional specific duty. The commodity codes covered by this quota are as follows; the relevant specific duty for B-products is shown alongside:

0202 2030 93 and 95 (994.5 Euros per tonne)

0202 3010 93 and 95 (1554.3 Euros per tonne)

0202 3050 93 and 95 (1554.3 Euros per tonne)

0202 3090 50 and 55 (2138.4 Euros per tonne)

0206 2991 32 and 34 (2138.4 Euros per tonne)

A security is payable to the RPA which is repayable once the beef has been processed to their satisfaction. Before releasing beef under this quota, a check should be made to ensure that the security has been lodged. This should take the form of an email from the RPA to the importer confirming receipt of the security. A copy of this email should be presented with other documentation.